REGISTERED NUMBER: 12275132 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

E & E Motor Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs E C Gray

REGISTERED OFFICE:

Building 6000 Langstone Technology Park

Langstone Road

Havant

Hampshire

PO9 1SA

REGISTERED NUMBER:

12275132 (England and Wales)

ACCOUNTANTS:

AM-PM Accounting Solutions Limited

Building 6000

Langstone Technology Park

Langstone Road

Havant

Hampshire

PO9 1SA

FIXED ASSETS

Tangible assets

4

71,539

61,749

CURRENT ASSETS

Stocks

69,000

52,393

Debtors

5

152,379

150,517

Cash at bank and in hand

11,651

48,536

233,030

251,446

CREDITORS

Amounts falling due within one year

6

267,219

273,118

NET CURRENT LIABILITIES

(34,189

)

(21,672

)

TOTAL ASSETS LESS CURRENT LIABILITIES

37,350

40,077

CREDITORS

Amounts falling due after more than one year

7

(12,472

)

(23,705

)

PROVISIONS FOR LIABILITIES

(14,605

)

(9,417

)

NET ASSETS

10,273

6,955

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

10,271

6,953

10,273

6,955

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

Mrs E C Gray - Director

1.	STATUTORY INFORMATION

E & E Motor Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

43,661

32,362

49,065

2,329

127,417

Additions

29,532

775

-

-

30,307

At 31 October 2025

73,193

33,137

49,065

2,329

157,724

DEPRECIATION

At 1 November 2024

32,131

14,333

17,893

1,311

65,668

Charge for year

10,265

3,762

6,235

255

20,517

At 31 October 2025

42,396

18,095

24,128

1,566

86,185

NET BOOK VALUE

At 31 October 2025

30,797

15,042

24,937

763

71,539

At 31 October 2024

11,530

18,029

31,172

1,018

61,749

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

23,320

DEPRECIATION

At 1 November 2024

4,664

Charge for year

3,731

At 31 October 2025

8,395

NET BOOK VALUE

At 31 October 2025

14,925

At 31 October 2024

18,656

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

60,950

44,154

Amounts owed by group undertakings

76,067

96,101

Other debtors

15,362

10,262

152,379

150,517

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

53,357

50,148

Hire purchase contracts

4,677

4,677

Trade creditors

157,582

113,744

Amounts owed to group undertakings

8,061

65,049

Taxation and social security

37,421

28,008

Other creditors

6,121

11,492

267,219

273,118

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

6,556

Hire purchase contracts

12,472

17,149

12,472

23,705

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs E C Gray.